136121 20260217205609.0 doi 10.1016/j.resconrec.2024.107756 sideral 139068 ART-2024-139068 eng Aranda-Usón, Alfonso Universidad de Zaragoza (orcid)0000-0001-6673-4945 Dynamic capabilities for a "circular accounting" and material flows in a circular economy 2024 Access copy available to the general public Unrestricted Tools as material flows cost accounting contribute to the introduction of the circular economy in companies, but praxis of these tools adapted to circular environments are scarce and the lack of accounting references makes its application difficult, particularly in SMEs. In addition, the circular economy requires of specific dynamic capabilities for environmental accounting practices to reflect the different alternatives for closing materials, stocks, and resources loops. To address the dimensioning of circular flows and their relative costs, this study offers a simplified application at a small scale of material flows cost accounting methodology based on the results of an agri-food case study in Spain using a dual approach, Ultimately, the accounting implications derived from the introduction of circular models are defined in this study to analyze firms' specific circular accounting capabilities applied by small companies to less complex processes than those usually studied in the previous literature. info:eu-repo/grantAgreement/ES/DGA/S33-23R info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00 info:eu-repo/semantics/openAccess by-nc https://creativecommons.org/licenses/by-nc/4.0/deed.es 10.9 2024 ENVIRONMENTAL SCIENCES 21 / 376 = 0.056 2024 Q1 T1 ENGINEERING, ENVIRONMENTAL 7 / 83 = 0.084 2024 Q1 T1 2.872 2024 Waste Management and Disposal 2024 Q1 Economics and Econometrics 2024 Q1 24.7 2024 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Scarpellini, Sabina Universidad de Zaragoza (orcid)0000-0001-7077-5352 Moneva, José M. Universidad de Zaragoza (orcid)0000-0003-1619-8042 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 209 (2024), 107756 [12 pp.] Resour. conserv. recycl. Resources, Conservation and Recycling 0921-3449 9272894 http://zaguan.unizar.es/record/136121/files/texto_completo.pdf Versión publicada 2666788 http://zaguan.unizar.es/record/136121/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:136121 articulos driver 2026-02-17-20:48:04 ARTICLE